伊斯兰国家与马六甲的黄金时代 [7]
论文作者:英语论文论文属性:论文指导登出时间:2015-08-24编辑:Karlie点击率:10238
论文字数:3921论文编号:org201508202208262533语种:英语 English地区:马来西亚价格:免费论文
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摘要:本论文主要论述了马来西亚这个国家的形成与发展历史,分为古马来亚王国、印度教王国、伊斯兰国家、马六甲的黄金时代、殖民地马来亚五个部分;从文化、经济与来阐述。
y in foreign countries. It is known as foreign currency translation. When a foreign transaction take places, different entities from different countries may recognise the transaction based on their own functional currencies. In this case, it is important to translate the functional currency into presentation currency for financial reporting purposes. For instance, the currency used in Malaysia is known as Ringgit Malaysia (RM) which is different from the international approved currency. Compare FRS 121 the effects of changes in foreign exchange rates with IAS 21, both are similar except that FRS 121 requires financial statement presented in Malaysia to use Ringgit Malaysia unlike IAS 21 which allowed the entities to use different currency to present its financial statement. Besides that, the effective date of the transitional provision where the entities is required to make use of paragraph 47 in FRS 121 prospectively to all acquisition occuring after the beginning of financial period if FRS 121 is first adopted.
7.0企业所有权 Business ownership
Generally, there are 3 main types of business ownership in Malaysia. They are sole proprietor, partnership and company. Sole proprietor is the simplest form of business in Malaysia. It is not necessary to have only one person in the business as sole proprietor. Secondly, partnership is a joint business owned by minimum two person but not more than 20 people. Thirdly, companies are formed by several people and it is a separate legal entities with the owner. There are 2 types of companies in Malaysia which are the public company and private company. A private company consist of minimum 2 and maximum 50 members while public company can have any number of members. Besides distinguish company into private and public, it can also be separate into company limited by shares and company limited by guarantee in Malaysia. Despite sole proprietor, partnership and company, holding company is also another form of business ownership which can be found in Malaysia. (Companies Commission of Malaysia, 2012)
8.0 企业管理Corporate governance
Due to the collapse of Enron case, corporate governance has become of of the issues in most of the countries. The main source of corporate governance reforms agenda in Malaysia came from the Malaysian Code on Corporate Governance which is established by the Finance Committee on Corporate Governance (FCCG) in March 2000. The code adopted is based on hybrid approach which is similar to the Combined Code on Corporate Governance in United Kingdom where it prescribes the best practices in order to set relevant standard for governance practice in Malaysia. (Journal of Money, Investment and Banking, 2009). Yet, the organisation enjoys the flexibility to develop their own approach in implementing corporate governance practices. In addition, the code is made up with 4 parts which are principles, best practices, exhortations to other participants and explanatory note. For instance, principles in the code discuss about the statutory duties of board of directors, directors' remuneration, shareholders and accountability and audit while the best practises explain the best conduct of board of director and accountability and audit to help an organisation in designing their corporate governance. Development of corporate governance in Malaysia also results in the establishment of Malaysian Institute of Corporate Governance (MICG). MICG was formed in March 1998
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